with open("water.txt",'r') as fp:
    fee = dict()
    for line in fp:
        line = line.split()
        account = line[0]
        water_year = float(line[13])-float(line[1])
        fee_year = water_year * 1.05
        fee[account] = fee_year
    fp.close()
with open('fee.txt','w') as fp:
    for account,fee_year in fee.items():
        fp.write(f'{account} {fee_year:.2f}\n')
    fp.close()